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Union of India - Section

Section 6AAH in Income Tax Rules, 1962

6AAH. Meaning of expressions used in rule 6AAF and rule 6AAG.

- For the purposes of rule 6AAF and rule 6AAG-
(i)"Eligible company" means a company, which is-
(a)engaged in the business of manufacture or production of any article or thing, not being an article or thing mentioned at serial number 1 and serial number 2 of the list of articles or things specified in the Eleventh Schedule; or
(b)engaged in providing services mentioned in column (2) of the Table below:
S.No. Particulars
(1) (2)
1. Accounting services
2. Architect services
3. Automobile repair or maintenance
4. Banking, insurance and financial servicesincluding ATM installation, maintenance and operations or bankingcorrespondents or insurance agents
5. Beauty and cosmetology, including hair stylingor manicurists or pedicurists
6. Cable operators or Direct To Home (DTH) services
7. Cargo Handling and stevedoring services
8. Construction including painting or woodwork orplumbing or flooring or electrical wiring or installation ormaintenance of lifts
9. Courier services
10. Design services including fashion or gems andjewellery or apparel or industrial designing
11. Event management
12. Facilities management, housekeeping, cleaningservices
13. Fire and safety services
14. Food processing or preservation services,including post harvesting and post farm-gate skills
15. Health and Wellness services including spa ornutritionists or weight management or health instructors or yogaor gym trainers
16. Home decor services, landscaping
17. Hospital and Healthcare services, such as Labtechnicians, nursing and other paramedical staff
18. Hospitality, including culinary skills orcatering services
19. Logistics and Transportation by any mode,including by air, sea, road, rail or pipelines, and relatedservices such as driving or operation of heavy machineryequipment, forwarding agents, packers and movers
20. Market research services
21. Media or film or advertising
22. Mining and extraction of mineral resources,including hydrocarbons
23. Packaging and Warehousing, including bothambient temperature storage and cold storage, operation ofInternal Container Depots and Container Freight Stations
24. Port and maritime services such as dredging,piloting, tug boat operations, shipbuilding, ship scrapping,bunkering
25. Power Sector Services, including those requiredfor erection or installation or maintenance of equipment ortowers, etc. in generation, transmission or distribution sectorprojects
26. Private Security, including guards, supervisors,installation and maintenance of security equipment etc.
27. Refrigeration and air-conditioning
28. Repair and maintenance services, includingInstallation and servicing of household goods or white goods
29. Retail marketing, including shop floorassistants or merchandisers
30. Telecom services, including erection andmaintenance of towers
31. Travel and tourism, including guides orticketing or sales or cab drives
(ii)"Training institute" means a training institute,-
(a)set up by the Central Government or a State Government or a local authority;
(b)affiliated to the National Council for Vocational Training or a State Council for Vocational Training;
(c)affiliated to, or approved by, or empanelled by, the National Skill Development Agency;
(d)affiliated to, or approved by, or empanelled by, the Central Government and certified by the National Council for Vocational Training as having training standards equivalent to training institutes affiliated to the National Council for Vocational Training; or
(e)affiliated to, or approved by or empanelled by, the State Government and certified by the National Council for Vocational Training or a State Council for Vocational Training as having training standards equivalent to training institutes affiliated to the National Council for Vocational Training or, as the case may be, the State Council for Vocational Training.
(iii)"National Council for Vocational Training" means the National Council for Training in Vocational Trades established by the resolution of the Government of India in the Ministry of Labour (Directorate General of Resettlement and Employment) No. TR/E.P.-24/56, dated the 21st August, 1956 and re-named as the National Council for Vocational Training by the resolution of the Government of India in the Ministry of Labour (Directorate General of Employment and Training) No. DGET/12/21/80-TC, dated the 30th September, 1981,
(iv)"State Council for Vocational Training" means a State Council for Training in Vocational Trades established by the State Government.
(v)"National Skill Development Agency" means the agency constituted by the Government of India vide notification No. 14/27/2012-EC, dated the 6th June, 2013.